Today the United States Supreme Court fundamentally changed the rules governing when states may impose a sales tax. For more than 50 years, decisions from the Supreme Court protected retailers without a “physical presence” in...more
6/22/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
On Friday, the North Carolina Supreme Court issued its opinion in a closely watched state tax case, holding the state’s taxation of a trust unconstitutional. In The Kimberley Rice Kaestner 1992 Family Trust v. North Carolina...more